The three-bedroom penthouse at the Jay Paul Company-developed 181 Fremont has set a new price-per-square-foot record for a San Francisco condo. The 3,326-square-foot luxury residence sold for $15 million, or approximately $4,509 per square foot. The building, which marks the developer’s first foray into San Francisco real estate, has already caught the eye of some notable names in the area. In addition to the SoMa condos that will be located on the 55-story tower’s top 17 stories, 181 Fremont will also provide a San Francisco base for Facebook, whose offices will occupy 436,000 square feet of space on the lower 36 floors.